Jari Huikku is a Professor of Accounting (tenured, associate) and the Director of Master’s Programme in Accounting. Huikku’s main research areas include Strategic Investment Decision-Making, Management Control Systems, Goodwill, Post-Completion Auditing, and University Education.
Huikku completed his Doctoral degree in the field of Accounting at Helsinki School of Economics in 2009. He has been at Aalto University School of Business since 2003. Before entering his Ph.D. studies and joining the academic community, he worked for 15 years in several multinational companies such as Partek, Wärtsilä, Sanitec, and Evac and held various financial director and general management positions. He has published in various top ranked academic journals, such as Accounting, Organizations and Society; Accounting, Auditing, and Accountability Journal; European Accounting Review; British Accounting Review, and Accounting and Business Research.
Academic keywords
Capital Investment, Capital Budgeting, Post-completion Auditing, Management Control Systems, Goodwill, Forecasting, University Education
Contact: [email protected]
Latest publications
Agents’ context-specific conduct in making strategic investment decisions
Jari Huikku, Elaine Harris, Moataz Elmassri, Deryl Northcott
2024
Journal of Accounting & Organizational Change
The Usefulness of Goodwill Information to Financial Analysts : A Qualitative Approach
Hanna Silvola, Jan Mouritsen, Jari Huikku
2024
Nordic Journal of Business
Explaining changes in students’ approaches to learning : the first course in accounting
Jari Huikku, Markus Mättö, Hannu Ojala
2023
Investigating change and continuity of budgetary target setting from the paradox of embedded agency perspective
Jari Huikku, Tiina Henttu-Aho, Janne Järvinen, Kati Marttila
2023
Subjectifying end customers as life-content-producers: The field of the R&D of medicines
Terhi Chakhovich, Jari Huikku
2022
13th Conference on New Directions in Management Accounting
Change and continuity of target setting in a firm’s budget abandonment process
Jari Huikku, Marja Henttu-Aho, Janne Järvinen, Kati Marttila
2022
Annual Congress of the European Accounting Association
Gender differences in the first course in accounting: An achievement goal approach
Jari Huikku, Emma-Riikka Myllymäki, Hannu Ojala
2022
British Accounting Review
The usefulness of goodwill information to financial analysts: a qualitative approach
Jari Huikku, Hanna Silvola, Jan Mouritsen
2022
Explaining changes in students’ approaches to learning – The first course in accounting
Markus Mättö, Jari Huikku, Hannu Ojala
2022
Annual Congress of the European Accounting Association
Change and continuity in a firm’s budget abandonment process
Jari Huikku, Tiina Henttu-Aho, Janne Järvinen, Kati Marttila
2021
11TH EIASM CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL
Key Criteria in designing a post-completion auditing system
Jari Huikku
2021
ForestBioFacts
Post-completion auditing of investments
Jari Huikku
2021
ForestBioFacts
Sell-Side Analysts’ Valuation Model Choice : A Case Study
Jari Huikku, Aino-Maria Pöyhiä
2020
Nordic Journal of Business
Gender differences in achievement goals for introductory accounting course
Hannu Ojala, Jari Huikku, Emma-Riikka Myllymäki
2019
Annual Congress of the European Accounting Association
Multi-Dimensional Performance Frameworks and Strategic Investment Decisions
Elaine Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku, Rodrigo Silva de Souza
2018
Expectations and goals for learning accounting: Explaining gender differences in introductory accounting course performance
Jari Huikku, Emma-Riikka Myllymäki, Hannu Ojala
2018
Sell-side analysts’ valuation model choice
Jari Huikku, Aino-Maria Pöyhiä
2018
Annual Congress of the European Accounting Association
The dynamism of pre-decision controls in the appraisal of strategic investments
Jari Huikku, Jouko Karjalainen, Tomi Seppälä
2018
British Accounting Review
Exploring the relationship between advances in performance management and strategic investment decision-making
Elaine Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku
2017
Conference of the European Network for Research in Organisational and Accounting Change
Relative reliability and the recognisable firm: Calculating goodwill impairment value
Jari Huikku, Jan Mouritsen, Hanna Silvola
2017
Accounting, Organizations and Society
The Dynamism of pre-dicision controls in the appraisal of strategic investments
Jari Huikku, Tomi Seppälä, Jouko Karjalainen
2017
Annual Congress of the European Accounting Association
The role of a predictive analytics project initiator in the integration of financial and operational forecasts
Jari Huikku, Timo Hyvönen, Janne Järvinen
2017
Baltic Journal of Management
Theorising strategic investment decision-making using strong structuration theory
Elaine Pamela Harris, Deryl Northcott, Moataz Moamen Elmassri, Jari Huikku
2016
Accounting, Auditing and Accountability Journal
The construction of persuasiveness of self-Assessment-based post-completion auditing reports
Jari Huikku, Kari Lukka
2016
Accounting and Business Research
Financial Accounting as Epistemic Object: Users' Prosumption of Goodwill Impairment Value Calculations
Hanna Silvola, J. Mouritsen, Jari Huikku
2016
Financial Reporting and Auditing as Social and Organizational Practice
Theorising strategic investment decision-making
Elaine Harris, Deryl Northcott, Moataz El-Massri, Jari Huikku
2015
10th Conference of the European Network for Research in Organisational and Accounting Change (ENROAC), Galway, Ireland, 3-4 June, 2015
Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Elaine Harris, Moataz El-Massri, Jari Huikku
2015
Accounting, Auditing and Accountability Journal workshop on strong structuration theory, Glasgow, UK, April 27, 2015
Theorising strategic investment decision-making: a conceptual framework based on strong structuration theory
Elaine Harris, Deryl Northcott, Moataz El-Massri, Jari Huikku
2015
9th Annual New Zealand Management Accounting Conference (NZMAC 2015), Christchurch, New Zealand, 19-20 November, 2015
Business intelligence, predictive analytics and management accounting: a field study
Jari Huikku, Timo Hyvönen, Janne Järvinen
2015
10th Conference of the European Network for Research in Organisational and Accounting Change (ENROAC), Galway, Ireland, 3-4 June, 2015
The construction of persuasiveness of self-assessment based post-completion auditing reports
Jari Huikku, Kari Lukka
2015
38th Annual Congress of the European Accounting Association (EAA), Glasgow, UK, 28-30 April, 2015
Persuasiveness of self-assessment based post-completion auditing reports
Jari Huikku, Kari Lukka
2014
Management Control Association / Macorg Symposium, Paris, France, 11-12 September, 2014
Data manipulation in the context of self-assessment based post-completion auditing
Jari Huikku
2013
Monforma 2013, Monash University Forum for Management Accounting, Melbourne, Australia, 27-29 November, 2013
Data manipulation of accounting reports: Case post-completion auditing of capital investments
Jari Huikku
2013
7th Conference on Performance Measurement and Management Control, Barcelona, Spain, September 18-20, 2013
Decision-making usefulness of goodwill impairment testing
Hanna Silvola, Jari Huikku, Jan Mouritsen
2013
Nordic Academy of Management Conference (NFF), Reykjavik, Iceland, 21-23 August, 2013
Assessing the reliability of self-assessment based post-completion auditing reports
Jari Huikku
2012
8th Conference on New Directions in Management Accounting, Brussels, Belgium, December 12-14, 2012
Assessing the reliability of self-assessment based post-completion auditing reports
Jari Huikku
2012
Auckland Region Accounting 11th Annual Conference, Auckland, New Zealand, 30th Novemeber, 2012
Liikearvon arvonalentumistestaus - voiko lukuihin luottaa?
Jari Huikku, Hanna Silvola
2012
Tilintarkastus
Miksi liikearvon arvonalentumiskirjauksia ei tule?
Jari Huikku, Hanna Silvola
2012
Tilintarkastus
Onko liikearvon arvonalentumisen testauksella merkitystä?
Jari Huikku, Hanna Silvola
2012
Tilintarkastus
The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Jari Huikku, Jouko Karjalainen, Tomi Seppälä
2012
6th Annual New Zealand Management Accounting Conference, Palmerston North, New Zealand, 22-23 November, 2012
The dynamism of pre-decision controls in the appraisal of strategic manufacturing investments
Jari Huikku, Jouko Karjalainen, Tomi Seppälä
2012
Manufacturing Accounting Research Conference MAR 2012, Helsinki, Finland, June 13-15, 2012
The production of numbers about the future: the case of impairment testing of goodwill
Jari Huikku, Jan Mouritsen, Hanna Silvola
2012
Interdisciplinary Perspectives on Accounting Conference, Cardiff, U. K., 11-13 July, 2012
Value relevance of goodwill impairment testing?
Jari Huikku, Jan Mouritsen, Hanna Silvola
2012
8th Interdisciplinary workshop on "Intangibles, intellectual capital & extra-financial information", Grenoble, France, September 27-28, 2012
Production and consumption of numbers about the future: The case of impairment testing goodwill
Hanna Silvola, Jari Huikku, Jan Mouritsen
2012
35th Annual Congress of the European Accounting Association (EAA), Ljubljana, Slovenia, 9-11 May, 2012
Design of a post-completion auditing system for organizational learning
Jari Huikku
2011
Liiketaloudellinen aikakauskirja
Impairment testing of goodwill: Trusting numbers about the future?
Jari Huikku, Jan Mouritsen, Hanna Silvola
2011
Accounting, Organizations and Society: Financial Reporting as Social and Organizational Practice, London, UK, December 12-13, 2011
Postcompletion auditing of capital investments
Jari Huikku
2011
Capital budgeting valuation : financial analysis for today's investment projects
Design of post-completion auditing system for organizational learning
Jari Huikku
2009
EAA 32nd Annual Congress of the European Accounting Association, Tampere, Finland, 12-15 May, 2009
Menestyvä oppii investoinneistaan
Jari Huikku
2009
Viisas raha
Post-Completion Auditing of Capital Investments and Organizational Learning
J. Huikku
2009
Liiketaloudellinen aikakauskirja
Benefits from post-completion auditing of capital investments
Jari Huikku
2008
EAA 31st Annual Congress of the European Accounting Association, Rotterdam, the Netherlands, 23-25 April, 2008
Design of post-completion auditing system as a platform for organizational learning
Jari Huikku
2008
6th Conference on New Directions in Management Accounting, Brussels, Belgium, 15-17 December, 2008
Managerial uses of post-completion auditing of capital investments
J. Huikku
2008
Liiketaloudellinen aikakauskirja
Explaining the Non-Adoption of Post-Completion Auditing
J. Huikku
2007
European Accounting Review
Post-completion auditing of capital investments: the influence of motives on design
Jari Huikku
2006
EAA 29th Annual Congress of the European Accounting Association, Dublin, Ireland, April 22-24, 2006
Examining non-adoption of post-completion auditing of capital investments
Jari Huikku
2005
EAA 28th Annual Congress of the European Accounting Association, Gothenburg, Sweden, May 18-20, 2005
The Interdependence of Motives and Design of Post-Completion Auditing of Capital Investments
Jari Huikku
2005
7th Manufacturing Accounting Research Conference (MAR), Tampere, Finland, May 30th - June 1st, 2005
Post-completion auditing of capital investments in practice: Empirical evidence of the biggest Finnish industrial corporations
Jari Huikku
2004
EAA 27th Annual Congress of the European Accounting Association, Prague, Czech Republic, April 1-3, 2004
- Published:
- Updated: